About the Course
Introduction
This webinar will provide foreign tax advisers with a practical forms-driven roadmap of the diverse U.S. withholding requirements applicable to nonresident aliens (NRAs). Our panel of experienced international tax professionals will cover identifying income subject to withholding, relative withholding rates, and the requirements for depositing and reporting U.S. tax withholding on payments to NRAs.
Description
Numerous determinations must be made to comply with U.S. withholding requirements for foreign taxpayers. Statutory withholding rates vary by type of income, and U.S. income tax treaties with specific countries often offer reduced withholding rates. Taxpayers who qualify for treaty relief must file Form W-8BEN to benefit.
Generally speaking, the sale of a USRPI (U.S. Real Property Interest) is subject to withholding at 15% under IRC Section 1445. Buyers are required to collect and remit the tax via Form 8288 U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons. However, certain sellers can qualify for lower rates (10% or 0%). For example, eligible sellers can apply for a withholding certificate to reduce or eliminate the withholding tax. Form 8288-B, U.S. Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests, provides this relief. Understanding the application of the statutory withholding rates and available options to mitigate the withholding burden is critical for international tax professionals and NRAs.
Listen as our panel of veteran foreign tax advisers explains NRA withholding rules, including classifying income, applying the correct statutory or treaty rate, and the information reporting requirements for NRAs.
Presented By
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Ms. Fontaine is a Senior Manager in the firm's International Tax Services group. With nearly 15 years of experience, she brings a wealth of expertise in the field of International Taxation. Ms. Fontaine focuses on foreign trusts, foreign individuals, treaty analysis, expatriation and immigration planning. She is a highly skilled professional providing advanced US planning, consulting, controversy, and compliance services to international individuals and foreign trusts. Ms. Fontaine has extensive knowledge and experience in international taxation and has been honed through her previous role as a Senior Manager at a mid-sized accounting firm where she specialized in advanced planning and controversy work for large foreign trusts, foreign individuals, and foreign partnerships.
Mr. Santa focuses his practice on repatriation tax, as well as individual income tax compliance, estate, gift & trust tax compliance, FBAR Assistance, foreign trust tax compliance, exit tax planning, EB-5 investor program, international assignment structuring and planning, offshore voluntary disclosure programs, foreign corporation (Subpart F, Transfer Pricing, E&P Studies), and asset protection planning. His client base includes U.S. citizens living overseas, U.S. nonresidents, EB-5 investors, U.S. domestic individuals and families, international businesses, international based families with investments in multiple jurisdictions and tax residency in multiple jurisdictions, U.S. citizens or residents who are beneficiaries of foreign trusts and who will receive gifts or inheritances from non-US persons, and trustees of trusts with U.S. grantors or U.S. beneficiaries.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Monday, August 10, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. NRA withholding: introduction
II. ECI and withholding
III. Withholding and reporting FDAP income – Form 1042-S
IV. Withholding and reporting partnership ECI allocations – Form 8805
V. FIRPTA withholding on dispositions of U.S. real property interests
VI. Form W-8BEN and treaty-based reduced withholding
VII. U.S. filing obligations for the NRA Individual Income Tax Return – Form 1040-NR
VIII. Visas and other special reporting rules
The panel will cover these and other critical issues:
- Withholding requirements for effectively connected income (ECI)
- Preparing Forms 1042, 1042-S, and 1042-T for FDAP withholding
- FIRPTA withholding requirements for dispositions of U.S. real property
- Claiming treaty-based benefits on Form W-8BEN
Learning Objectives
After completing this course, you will be able to:
- Determine circumstances that warrant submission of Form W-8BEN by an NRA
- Identify NRAs subject to U.S. withholding requirements
- Ascertain when specific FIRPTA withholding rates (0%, 10%, 15%) apply
- Decide what constitutes ECI
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI/NCTI, Subpart F, and the related Section 250 deductions.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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